Other, with both outer plies of coniferous wood

Plywood with both outer plies of coniferous wood

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 303

HSN 4412 49 00 (plywood with both outer plies of coniferous wood) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to one or more of IS 303, IS 710, IS 5509, IS 1328, IS 4990, or IS 10701 is mandatory under the ISI Mark Scheme with effect from 28 February 2025, by virtue of the Plywood and Wooden Flush Door Shutters Quality Control Order, 2024. A Phytosanitary Certificate uploaded to e-Sanchit applies as a separate customs-clearance overlay.

What this is

HSN code

4412 49 00

Chapter

44 · Wood and articles of wood; wood charcoal

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 303 · effective 28-02-2025

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Compliance steps

1
Identify the applicable Indian Standard for the specific plywood grade being imported: IS 303:1989 (general purposes), IS 710:2010 (marine), IS 5509:2021 (fire retardant), IS 1328:1996 (decorative veneered), IS 4990:2011 (concrete shuttering), or IS 10701:2012 (structural). Verify the supplier holds a current BIS CM/L licence against that specific standard on the BIS online register before placing the purchase order.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024
2
Ensure each panel bears the ISI mark and the supplier's CM/L number, with marking on the product itself as required under Scheme-I of the BIS (Conformity Assessment) Regulations, 2018. Marking on packaging alone does not satisfy the statutory requirement.
BIS (Conformity Assessment) Regulations, 2018 · Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024
3
Upload a valid Phytosanitary Certificate (document code 851000) to e-Sanchit before the bill of entry is filed. The proper officer will verify its presence before granting out-of-charge; absence delays clearance regardless of BIS CM/L status.
CBIC e-Sanchit mandatory document requirement · Phytosanitary Certificate document code 851000
4
Determine whether the importing entity qualifies as a small or micro enterprise. For small enterprises, the enforcement date is 28 May 2025; for micro enterprises, it is 28 August 2025. Obtain Udyam registration evidence from the supplier if relying on either deferred date.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024
5
Quote the supplier's BIS CM/L number, the applicable IS standard number, and the Phytosanitary Certificate reference on the bill of entry. Customs cross-verifies the CM/L in real time; an absent, expired, or grade-mismatched CM/L triggers consignment detention and potential DRI referral.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024 · DRI Alert Circular 05/2025-CI dated 22-08-2025

A word of counsel

The single most common error on this tariff line is sourcing a supplier whose CM/L licence covers one plywood grade — most commonly IS 303 general-purpose — while the actual consignment consists of a different grade such as marine (IS 710) or structural (IS 10701). Each IS standard requires a separate, grade-specific CM/L licence; a consignment of IS 710 marine plywood cleared under a supplier's IS 303 CM/L is treated as unmarked goods, exposing the importer to detention, confiscation, and DRI inquiry under Alert Circular 05/2025-CI.

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Frequently asked

Does HSN 4412 49 00 require BIS certification?

Yes. Plywood under this tariff item must conform to the applicable Indian Standard and bear the ISI mark under a CM/L licence from the Bureau of Indian Standards, with effect from 28 February 2025 under the Plywood and Wooden Flush Door Shutters Quality Control Order, 2024.

Does one CM/L licence cover all plywood grades supplied by the same manufacturer?

No. Each Indian Standard — IS 303, IS 710, IS 5509, IS 1328, IS 4990, and IS 10701 — requires a separate CM/L licence; a manufacturer licensed for one grade is not authorised to supply other grades under the same licence number.

Do small and micro enterprises have a different enforcement date?

Yes. Small enterprises had until 28 May 2025 and micro enterprises until 28 August 2025 to comply; the general enforcement date of 28 February 2025 applied to all other importers and suppliers under S.O. 1377(E).

Is a Phytosanitary Certificate required in addition to BIS documentation?

Yes. A Phytosanitary Certificate (document code 851000) must be uploaded to e-Sanchit and is independently verified by the proper officer before out-of-charge is granted; it is not substituted by BIS CM/L documentation.

Last verified against gazette notifications: 2026-05-18. Source: BIS / Indian Customs CUSDATA.